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of <h1>Plastic Parts in Appliances: New Classification Guidelines Under Heading 84.18 and Chapter 39.</h1> The circular addresses the classification of specific plastic components used in refrigerators and air conditioners. It concludes that chiller trays, freezer doors, evaporator doors, outer/inner butter boxes, base plates for handles, ice tray grills, and other grills should be classified under Heading No. 84.18 as parts of refrigerators, due to their integral role in the cabinet and refrigerating unit. However, butter boxes, which can be used independently, are classified as articles of plastic under Chapter 39. This decision revises previous guidelines issued by the Board.
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